The tariff classification of a wooden display stand from China

N245690 September 20, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Cynthia Ulrich Fossil Retrodome 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of a wooden display stand from China Dear Ms. Ulrich: In your letter dated August 27, 2013, you requested a tariff classification ruling. The ruling was requested on a wooden display stand (identified as 2012-5-4 THEME). One representative sample was submitted for our examination. The sample will be returned to you, as requested. The display is a free standing, rectangular-shaped article, constructed entirely of medium density fiberboard (MDF). The display stand measures approximately 13 ¾” (h) x 4 ½” (w) x 3” in depth and is designed to stand on a countertop. The upper portion of the display stand has two, 3 ¾” x 3 ¾” square cut-outs. Each cut-out serves as a platform or shelf on which to place and display watch tins. The underside of the display stand is covered with felt-like textile material. The applicable subheading for the wooden display stand will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides Wood marquetry and inlaid wood: Caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood: Wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division